(ii) one or more political subdivisions of a state; or
(iii) one or more states and political subdivisions of states.
(d) “Governmental unit” means:
(1) this State or a political subdivision, unit, or instrumentality of this State;
(2) another state or a political subdivision, unit, or instrumentality of that state; and
(3) a unit or instrumentality of a political subdivision of this State or of another state.
(e) (1) “Tax collector” means the person or governmental unit responsible for collecting a tax.
(2) “Tax collector” includes:
(i) the Comptroller;
(ii) the Department, with respect to: 1. the financial institution franchise tax; and 2. the public service company franchise tax; and
(iii) the registers of wills, with respect to the inheritance tax.
(f) “Tax compliance activity” means any activity that supports the Comptroller in administering the laws described in § 2-102 of this article.
(g) “Tax compliance organization” means an organization:
(1) a purpose of which is to assist state tax officials in ensuring compliance with and enforcing state and federal tax laws;
(2) the membership of which consists solely of:
(i) states; or
(ii) state tax collectors, comptrollers, or directors of revenue and their employees; and
(3) of which the State is a member or participant.
